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C ITY OF R OSEVILLE, M INNESOTA <br />M ANAGEMENT Ó S D ISCUSSION AND A NALYSIS <br />For Year Ended December 31, 2023 <br /> <br /> <br />F INANCIAL A NALYSIS OF THE G OVERNMENT Ó S F UNDS <br /> <br />information for the Sanitary Sewer, Water, Golf Course, Storm Drainage and Solid Waste Recycling <br />since they are considered to be major funds of the City. Both internal service funds are combined <br />into a separate single aggregated presentation in the proprietary fund financial statements. <br />Individual fund data for the internal service funds is provided in the form of combining statements <br />elsewhere in this report. <br />The basic proprietary fund financial statements can be found in the Basic Financial Statements <br />section of this report. <br />Fiduciary Funds Î Fiduciary funds are used to account for resources held for the benefit of parties <br />outside the government. Fiduciary funds are not reflected in the government-wide financial <br />statements because the resources of those funds are not available to support the CityÓs own <br />programs. The accounting used for fiduciary funds is much like that used for proprietary funds. <br /> <br />The basic fiduciary fund financial statements can be found in the Basic Financial Statements <br />section of this report. <br /> <br />Notes to the Financial Statements <br /> <br />The notes provide additional information that is essential to a full understanding of the data <br />provided in the government-wide and fund financial statements. <br /> <br />Other Supplementary Information <br /> <br />In addition to the basic financial statements and accompanying notes, Required Supplementary <br />Information, presents a detailed budgetary comparison schedule for the General, Recreation and <br />the Community Development Fund to demonstrate compliance with the budget. In accordance with <br />the requirements of GASB Statement 75, it also includes other post-employment benefit plan <br />schedule of funding progress. The combining statements referred to earlier in connection with <br />nonmajor governmental funds and internal service funds and other information related to the <br />individual funds are presented immediately following the required supplementary information. <br />19 <br />Qbhf!51!pg!494 <br /> <br />